Regulation 8307

Administrative Policy

19 April 1991 T.I. (Tax Window, No. 2, p. 14, ΒΆ1208)

RC will not issue a certificate unless the member's past service pension adjustment is not greater than the sum of

  1. $8,000
  2. the member's unused RRSP deduction room
  3. the member's "qualifying withdrawals" from RRSPs made for the certification, or for any previous past service pension adjustment certification made in the year
  4. minus

  5. the total of any previous certified or exempt past service pension adjustments in the year.